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The Parks Athletic Cut vest bridges the gap between riding shirt and competition vest. It is constructed of a super stretch PU skin giving it unlimited range of motion and flexibility unlike any wake vest you have ever worn. The Parks Athletic Cut is made with lightweight foam and has a unique tailored fit that feels like you are wearing nothing at all. SizeChest Circumference (in)Chest Circumference (cm) Small 31" - 34" 79 cm - 86 cm Medium 34" - 37" 86 cm - 94 cm Large 37" - 40" 94 cm - 102 cm XLarge 40" - 43" 102 cm - 109 cm 2XLarge 43" - 46" 109 cm - 117 cm WARNING: This wake vest IS NOT approved by the U.S. Coast Guard.